Please Contact: Mary Howard
Please email: mary.howard@north-norfolk.gov.uk
Please Direct Dial on: 01263 516047
7 September 2012
A meeting of the Audit Committee of North Norfolk District Council will be held in the
Committee Room at the Council Offices, Holt Road, Cromer on Tuesday 18 September
2012 at 2.00 pm
Members of the public who wish to ask a question or speak on an agenda item are
requested to arrive at least 15 minutes before the start of the meeting. It will not always be
possible to accommodate requests after that time. This is to allow time for the Committee
Chair to rearrange the order of items on the agenda for the convenience of members of the
public. Further information on the procedure for public speaking can be obtained from
Democratic Services, Tel: 01263 516047, Email: democraticservices@north-norfolk.gov.uk
Sheila Oxtoby
Chief Executive
To: Mr N D Dixon, Mr B Jarvis, Mrs A Moore, Mr R Oliver, Mr S Ward and Mr D Young
All other Members of the Council for information.
Members of the Management Team, appropriate Officers, Press and Public
If you have any special requirements in order to attend this meeting, please let us
know in advance
If you would like any document in large print, audio, Braille, alternative format or in a
different language please contact us
Chief Executive: Sheila Oxtoby
Strategic Directors: Nick Baker and Steve Blatch
Tel 01263 513811 Fax 01263 515042 Minicom 01263 516005
Email districtcouncil@north-norfolk.gov.uk Web site northnorfolk.org
AGENDA
AGENDA NOTE:
For Item 10 summary reports and an audit letter are attached at Appendix C. These
documents are available to Members on request. Please contact Mary Howard (Tel.01263
516047 or email mary.howard@north-norfolk.gov.uk).
1.
TO RECEIVE APOLOGIES FOR ABSENCE
2.
PUBLIC QUESTIONS
To receive public questions, if any
3.
ITEMS OF URGENT BUSINESS
To determine any items of business which the Chairman decides should be
considered as a matter of urgency pursuant to Section 100B(4)(b) of the Local
Government Act 1972.
4.
DECLARATIONS OF INTEREST
Members are asked at this stage to declare any interests that they may have in any
of the following items on the agenda. The Code of Conduct for Members requires
that declarations include the nature of the interest and whether it is a disclosable
pecuniary interest.
5.
MINUTES
(Page 1)
To approve as correct records, the minutes of the meeting of the Audit Committee
held on 18 June 2012.
6.
AUDIT UPDATE AND ACTION LIST
(Page 9)
(Appendix A – page 10)
To monitor progress on items requiring action from the meeting of 18 June 2012,
including progress on implementation of audit recommendations.
7.
2011/12 STATEMENT OF ACCOUNTS
(Page 14)
(Statement Document bound separately)
Summary:
This report presents the Statement of Accounts for
2011/12 for review by the Audit Committee prior to
recommendation to Full Council for approval. The
outturn position for the year was reported to Members in
June and has been used to inform the production of the
statutory annual accounts for 2011/12.
Conclusions:
The Statement of Accounts for 2011/12 has been
produced in accordance with the Code of Practice on
Local Authority Accounting. The draft accounts were
produced by 30 June 2012 and since then have been
subject to external audit review.
8.
Recommendations:
Members are asked to consider and review the
Statement of Accounts for 2011/12 and recommend
their approval to Full Council.
Contact Officer
Karen Sly, 01263 516243,
Karen.sly@north-norfolk.gov.uk
REPORT TO THOSE CHARGED WITH GOVERNANCE (ISA 260)
(Page 16)
To discuss the Report to those charged with Governance.
9.
PROTOCOL FOR LIAISON BETWEEN INTERNAL AND EXTERNAL AUDITORS
(Page 38)
To discuss the Protocol for liaison between Internal and External Auditors 2012/13
10.
PROGRESS REPORT ON INTERNAL AUDIT ACTIVITY, APRIL TO SEPTEMBER
2012
(Page 66, appendix B page 70, appendix C page 72)
Summary:
Conclusions:
This report examines progress made between April and
early September 2012 in relation to delivery of the
Annual Audit Plan for 2012/13, and includes abbreviated
management summaries in respect of the audit reviews
which have been finalised in the course of this period.
Adequate assurance levels have been awarded in
respect of the three audits completed in the first five
months of the financial year.
It is further noted that the Annual Audit Plan has been
subject to some rescheduling of assignments (the timing
of 5 of the original 16 assignments featuring in the Plan
have been revised), whilst job budgets for 3 reviews
have been adapted to accommodate changes to audit
scopes – all revisions were at the request of
management. The Plan has also now been expanded
to incorporate an additional audit of the new Revenues
and Benefits Shared Services Partnership focusing on
Data Transfer, Governance and Risk. Following
discussions with management, this work is to be
delivered in two phases. Phase 1 has already been
undertaken and an audit letter was produced in July
2012 commenting on the data transfer arrangements.
To date, we have been able to absorb the above
changes to the Plan without any adverse impact on our
ability to deliver all assignments within the financial year
and hereby confirm that we are on schedule as we
approach the half yearly stage.
11.
Recommendations:
It is recommended that the Committee notes the
outcomes of the three audits completed between
April and August, together with recent amendments
made to the Annual Audit Plan for 2012/13.
Cabinet Members:
All
Wards:
Contact Officer
All
Sandra King, Head of Internal Audit
01508 533863
scking@s-norfolk.gov.uk
BUSINESS CONTINUITY
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
12.
(oral update)
Ward(s) affected:
All
Richard Cook
01263 516269
richard.cook@north-norfolk.gov.uk
AUDIT COMMITTEE WORK PROGRAMME
(Page 80)
To review the Audit Committee Work Programme
13.
EXCLUSION OF THE PRESS AND PUBLIC
To pass the following resolution, if necessary:
“That under Section 100A(4) of the Local Government Act 1972 the press and public
be excluded from the meeting for the following items of business on the grounds that
they involve the likely disclosure of exempt information as defined in paragraphs 3
and 4 of Part I of Schedule 12A (as amended) to the Act.”